How many digits should I use for HSN code 24 on an invoice?

Businesses with annual turnover below ₹5 crore must use 4-digit HSN codes. Those above ₹5 crore must use 6-digit codes. Exporters must always use 8-digit codes. SAC codes for services are always 6 digits.

HSN Code 24: GST Rate & Description

Q: What is HSN code 24?

HSN code 24 refers to: Tobacco and manufactured tobacco substitutes, products, whether or not containing nicotine, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body. It falls under Chapter 24 (Tobacco) of the Indian GST tariff schedule.

Q: What is the GST rate for HSN code 24?

The applicable GST rate for HSN code 24 is 28%. This includes CGST 14% + SGST 14% for intra-state supplies, or IGST 28% for inter-state.

Tobacco and manufactured tobacco substitutes, products, whether or not containing nicotine, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body

HSN Chapter 24 — Tobacco 2-digit code 28% GST

GST Rate Breakdown

CGST

14%

SGST / UTGST

14%

IGST

28%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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4 Sub-codes under 24

2401 Unmanufactured tobacco; tobacco refuse 2402 Cigars, cheroots, cigarillos and cigarettes, of to… 2403 Other manufactured tobacco and manufactured tobacc… 2404 Products containing tobacco, reconstituted tobacco…

All HSN codes in Chapter 24 — Tobacco (4 codes)

2401 Unmanufactured tobacco; tobacco refuse 2402 Cigars, cheroots, cigarillos and cigarettes, of… 2403 Other manufactured tobacco and manufactured toba… 2404 Products containing tobacco, reconstituted tobac…

About HSN Code 24

HSN code 24 is a 2-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Tobacco and manufactured tobacco substitutes, products, whether or not containing nicotine, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body.

This code falls under Chapter 24 (Tobacco) of the Indian GST tariff. The applicable GST rate is 28% (CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 24?

HSN 24 refers to: Tobacco and manufactured tobacco substitutes, products, whether or not containing nicotine, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body. It belongs to Chapter 24 (Tobacco) of the GST tariff.

What is the GST rate for HSN code 24?

The GST rate for HSN code 24 is 28% — CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state supply.

Is HSN code 24 mandatory on invoices?

Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.

What chapter does HSN code 24 belong to?

HSN code 24 belongs to Chapter 24 of the GST tariff, which covers Tobacco.